Belarus
A. Progress in the implementation of the minimum standard
Belarus has 72 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements comply with the minimum standard.
Belarus has not signed the MLI.
Belarus is implementing the minimum standard through the inclusion of the preamble statement and the PPT.
In their responses to the Peer Review questionnaire, Germany, Italy and Japan indicated that their agreements with Belarus did not give rise to material treaty shopping concerns for their respective jurisdictions.
B. Conclusion
It is recommended that Belarus formulates a plan for the implementation of the minimum standard in its agreements for which no steps have yet been taken and that were concluded with members of the BEPS Inclusive Framework (Armenia, Austria, Bahrain, Belgium, Bulgaria, China (People’s Republic of), Croatia, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Hungary, India, Indonesia, Ireland, Israel, Kazakhstan, Korea, Latvia, Lithuania, North Macedonia, Malaysia, Mongolia, Montenegro, Netherlands, Oman, Pakistan, Poland, Qatar, Romania, Russian Federation, Saudi Arabia, Serbia, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Thailand, Turkey, Ukraine, United Arab Emirates, and Viet Nam).